Spirit of Jefferson. [volume] (Charles Town, Va. [W. Va.]) 1844-1948, 1887-02-15
The Tax Laws.
The History of Virginia and 1zt
State on the Subject Of Exemption
DELEGATE Che,p's A,.s,cer to Hagaas
Fallecious argument.
Especial correspondence of the Wheeling

/ Fallecious argument.
| Especial correspondence of the Wheeling Reg
lister.
CHARLESTON, w. VA, February 10.
The discussion of the tax law and
the exemptions contemplated by tile
Constitution and that OF the statutes
of this State brought out considerable
discussion in the House of Delegates
Iast.week, especially when Hagans, of
Monongalia, attempted to defeat
Chipley's bill making the statue cor.
form with the Constitution on the
subject of exemptions. We here APP
pend Mr.. Chews argument, delivered
in the House on Tuesday last, in sup
port of the bill and in answer to Ha-
gans' position that the statute was in
accordance with the Constitution.
Mr.. Chew called attention to the
argument of the gentleman from Mo-
nongalia based almost exclusively on
the assertion that West Virginia in
passing the Statute exempted live
stock, manufactured products, etc.,
followed the example of old Virginia,
whose Constitution had clause SIM
ilar to the provision in that of West
Virginia. In this he is in error, as
find this clause in the Constitution of
1851" Other taxable property may
be exempted from taxation by vote
of majority of the whole number of
members elected to each house of the
General Assembly. The Constitution
of 1868 provides that all property
shall be taxed, but adds the follow
ing-'' but property used for educa-
tional, literary, scientific. religious or
charitable purposes and public prop
erty may by law be exempted from
taxation.'' The constitution Of 1872
followed that of 1868 except that the
word cemeteries was added. 1t will
be apparent TO the members of this
body that the Legislature of Virginia
in passing a law excmptin9 farm pro-
ducts conformed to the constitution
of its State. Not so with the West
Virginia Legislature. No one claimed
in the discussion that followed Gov
ernor Jackson's assessment order that
the statute was in accord with the con-
stitution, but some disputed the right
of the executive to construe the con-
stitutionalty of law, holding it to
be his duty to execute the laws as he
found them.
The question as to the justice or
propriety of exempting certain prop
erty, it seems to me, has nothing to
do with this question. That could
properly he considered after the re-
peal of this statute. While I don't
propose to discuss this feature | will
say as a representation of the farm
ers and laborers of this State would
oppose it, as don't see that their in
tcrcst demands it. For myself want
what 1 own taxed. and want to see
others bear their full and just share
of the burdens of Government. am
surprised that the gentleman from
Monongalia was not better acquainted
with the Constitution of Virginia, and
still more surprised to find him bat
thing against the repeal Of the Statute.
as If i ain accurately intermediate
not only advocated the insertion of
the clause I have referred to in the
Constitution Of 1872. hut moved him
self it's insertion, and with the aid of
w. T. Wiley, both leaders in the Re
publican party. urged lis adoption
ton. The simple question here pre-
sented is, will this Legislature repeal
aStatute plainly obnoxious to the Con-
stitution? was one Of those who OPP
posed in the last Legislature the sub
mission of Constitutional Amend
ment exempting any property other
than that now exempt. There has
been a great change since then. All
Democrats on this floor, many of them
unanimous, are for the repeal, and
hope Republicans will at least be di-
vided. am sure they will. The
question of politics has been logged
into this debate. 1t seems to me to
have nothing to do with it.; hut if it
had, would say that feel that the
great party to which I belong, in or
der to maintain its supremacy. which
am sure it will, cannot afford to be
anything but right, and it is to me
plainly right, and in fact obligatory
under oath members take to repeal
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